Goods and Services Tax/Harmonized Sales Tax (GST/HST)

In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec Web site.

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Sole proprietors (self-employed) Individuals who work for themselves.	Partnerships Each member shares in the profit and the responsibility for business losses.
Corporations Shareholders own a corporation and generally are not personally responsible for the business.	Construction Industry Information about GST/HST for the construction industry.
Public service bodies Non-profit organizations, public educational institutions, hospitals and municipalities	Non-resident businesses Operating a business in Canada including event planners, and more
Charities A public service body that is a registered Canadian charity operating for charitable purposes.	Governments Information on Provincial, Territorial, and Federal governments. For municipalities, see public service bodies.
Financial institutions	Visitors to Canada for business or leisure
Individuals	Indians, Indian bands, and band-empowered entities
Foreign representatives and diplomatic missions

See a list of definitions related to GST/HST.

We provide all the forms and publications you may need for GST/HST.

You may also want to read our technical information for GST/HST.